Article 217 quinquies
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
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Showing 7551–7560 of 23678 articles for “Art. Cass. com. – 27 Apr. 2011 – no. 10-14.851”
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
I.-Information obtained from the statements referred to in I of Article L. 464-10 and which can only be obtained by accessing the file of the proceedings concerned may be used by a party who has had a…
…d by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terrorism, are exempt from gratuitous…
By way of derogation from article R. * 122-1 and the first paragraph of article 11-1 of decree no. 2004-374 of 29 April 2004, on the rights-of-way of the Paris-Charles de Gaulle, Le Bourget and Paris-…
…6 and L. 161-25-1 of the Social Security Code are replaced by the reference to Article 19 of Order no. 96-1122 of 20 December 1996 relating to the improvement of public health in Mayotte; c) the refe…
During the period in which the provisions designed to facilitate the progressive fiscal integration of merged communes apply, the State grants financial aid to the new commune. The amount of this aid…
For the application of this Title : 1° The territory referred to as "France" means: mainland France, Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Barthélemy, Saint-Martin, Saint-Pier…
…ection or in the same venture capital company meeting the conditions laid down inarticle 1-1 of Law no. 85-695 of 11 July 1985 containing various economic and financial provisions; 4° no more than 10%…
Subject to the provisions of articles R. 1262-10 to R. 1262-15, the provisions relating to : 1° The assumption of costs relating to occupational health services, as provided for in article L. 4622-6 ;…
Investments eligible for an allocation under the second part of the special assistance scheme include, on the one hand, investments whose purpose is the construction, renovation, restructuring, extens…
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